Incarnation all the way, as it allows you to put together a very powerful 30 second window of burst when combined with CA/potions/Bloodlust/etc. It interacts positively with fight mechanics too.

Force of Nature may show slightly ahead on paper, but you have to contend with the fact that the AI is only slightly more intelligent than your kitchen sponge and the casting mechanics are weird. If they die you lose a lot of the benefit too, and have to use them more often (i.e. more chance for something to go wrong). SotF gives little actual benefit for Balance even after the buff in terms of actual casts saved.

Most of the fights in ToT involve more than one target, so while SotF and Incarnation will multiply against these targets, Treants will do the same amount of damage. Therefore, they are quite a poor choice for this tier. If blizzard changed them so that they did a mini-chicken rotation of dotcleaving/spamming wrath, then they would be useful.

Incarnation is the standard talent for this tier, mostly because it synergises well with HotW/NV. SotF is an ok choice, but we really can't measure if it's better than Incarnation for multi-target because we don't have that capability in WrathCalcs (yet). Hamlet's still working on the multi-target model.

I personally like to take Incarnation since it's 2 dps cooldowns in one talent and if you use NV every 90 sec as it comes up it syncs up well with that too. Im wondering how much SoTF will increase the value of our mastery since untill this point i have avoided it at all costs. Not in BiS gear but 500 i lvl and am down to 1256 mastery =D. Have not found any math or threads talking about this but more time in eclipse increases our mastery value if im not mistaken. Any thoughts?

You're right, it does increase Mastery's value, but not by enough to make it worth choosing over anything else. It's pretty easy to check this for your gear setup in Wrathcalcs, just change the dropdown and recalc the DPS values. It's about a 5% change in Mastery's value to use SotF, but it's still behind Haste & Crit. The fact that it only saves 1 cast really limits how much of a DPS contribution it gives you if you are doing your rotation properly.

Interestingly, as an aside, it does take Mastery to a point where 2 x Mastery is worth more than 1 x Intellect on paper. This could have some interesting interactions with socket bonuses/enchants/etc down the road I guess.